https://www.taxtmi.com/caselaws?id=342532 Refund under Notification No. 102/2007-Cus cannot be denied merely because CENVAT credit was initially availed, where the credit was reversed before clearance or sale and before the refund claim was filed. The operative condition is non-availment at the time the exemption-linked benefit is finally claimed, and timely reversal is treated as compliance with that condition. On that basis, the Tribunal held that the initial entry of credit did not by itself defeat entitlement to the refund. en-us Mon, 17 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342532 Refund under Notification No. 102/2007-Cus cannot be denied merely because CENVAT credit was initially availed, where the credit was reversed before clearance or sale and before the refund claim was filed. The operative condition is non-availment at the time the exemption-linked benefit is finally claimed, and timely reversal is treated as compliance with that condition. On that basis, the Tribunal held that the initial entry of credit did not by itself defeat entitlement to the refund. Case-Laws Customs Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342532